Finding 1218174 (2024-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-06-23

AI Summary

  • Core Issue: The Public Housing Authority (PHA) failed to document rent reasonableness for 3.3% of tenant files, violating federal requirements.
  • Impacted Requirements: Noncompliance with 24 CFR § 982.158(f)(7) and § 982.54(d)(15) regarding record-keeping and administrative plan policies.
  • Recommended Follow-Up: Ensure all tenant files have the necessary documentation for rent reasonableness to avoid future funding issues and potential repayments.

Finding Text

Finding Number: 2024-005 Assistance Listing Number and Title: AL # 14.871 - Section 8 Housing Choice Vouchers/Housing Voucher Cluster Federal Award Identification Number / Year: 2024 Federal Agency: U.S. Department of Housing and Urban Development Compliance Requirement: Special Tests and Provisions, Reasonable Rent Pass-Through Entity: N/A Repeat Finding from Prior Audit? Yes Prior Audit Finding Number: 2023-002 Noncompliance and Significant Deficiency- Rent Reasonableness 24 CFR § 982.158(f)(7) provides that the Public Housing Authority (PHA) must keep records to document the basis for PHA determination that rent to owner is a reasonable rent (initially and during the term of a HAP contract) for at least three years. 24 CFR § 982.54(d)(15) provides the Public Housing Authority (PHA) administrative plan must cover policies on the method of determining that rent to owner is a reasonable rent (initially and during the term of a Housing Assistance Payment contract). The Authority’s Housing Choice Voucher Administrative Plan Section 8 provides the Authority will make a rent reasonableness determination at initial occupancy and whenever the owner requests a rent adjustment. The Authority could not provide the reasonable rent certification for 3.3 percent of the current files tested for the Housing Voucher Cluster program. The failure to document rent reasonableness could lead to future questioned costs, reduced future federal funding, and the requirement to repay the U.S. Department of Housing and Urban Development. The Executive Director and Housing Voucher Cluster employees should ensure all tenant files maintain the appropriate documentation and meet the requirements for rent reasonableness.

Corrective Action Plan

Finding Number: 2024-005 Planned Corrective Action: The Housing Authority has contracted with the Nelrod Company a national technical consulting firm specializing in Federal Assisted Housing Programs to perform our rent reasonableness determinations. Anticipated Completion Date: 6/11/2026 Responsible Contact Person: Zackary Dye, Executive Director

Categories

HUD Housing Programs

Other Findings in this Audit

  • 1218169 2024-003
    Material Weakness Repeat
  • 1218170 2024-003
    Material Weakness Repeat
  • 1218171 2024-004
    Material Weakness Repeat
  • 1218172 2024-004
    Material Weakness Repeat
  • 1218173 2024-005
    Material Weakness Repeat
  • 1218175 2024-006
    Material Weakness Repeat
  • 1218176 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.850 PUBLIC HOUSING OPERATING FUND $459,134
14.872 PUBLIC HOUSING CAPITAL FUND $413,660
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $121,339
14.896 FAMILY SELF-SUFFICIENCY PROGRAM $59,732